Tuesday 6 December 2005 (afternoon) EXAMINATION. Time allowed - 3 hours plus 15 minutes reading time

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1 NVQ/SVQ Level 2 in Accounting Preparing Ledger Balances and an Initial Trial Balance (PLB) (2003 standards) Tuesday 6 December 2005 (afternoon) EXAMINATION Time allowed - 3 hours plus 15 minutes reading time Please complete the following information in BLOCK CAPITALS. You must give your registration number below. If you do not, your paper may not be marked. AAT Registration Number Approved Assessment Centre Code Desk number... Date... Approved Assessment Centre Name... Important: This exam paper is in two sections. You must complete all tasks in both sections. We recommend that you use the 15 minutes reading time to study the exam paper fully and carefully so that you understand what to do for each task. However, you may begin to write your answers within the reading time, if you wish. We strongly recommend that you use a pen rather than a pencil. You may not use programmable calculators or dictionaries in the exam. Do NOT open this paper until instructed to do so by the Supervisor. For Assessor s use only SECTION 1 TOTAL TOTAL CROSS CHECKED INITIALS SECTION 2 TOTAL TOTAL CROSS CHECKED INITIALS AAT 154 Clerkenwell Road, London EC1R 5AD, UK Tel: +44 (0) Fax: +44 (0) aat@aat.org.uk Website: PLB

2 This exam paper is in TWO sections. You must show competence in BOTH sections. You should therefore attempt and aim to complete EVERY task in EACH section. Section 1 Section 2 Processing exercise Complete all six tasks 10 tasks and questions Complete all tasks and questions You should spend about 90 minutes on each section. Blank space for your workings is available on pages 10 and 11, but all essential calculations should be included within your answer, where appropriate. Both Sections 1 and 2 are based on the business described below. Introduction John McVee is the owner of an advertising business, which trades as Premier Space. You are employed by the business as a bookkeeper. The business uses a manual accounting system. Double entry takes place in the main (general) ledger. Individual accounts of debtors and creditors are kept in subsidiary ledgers as memorandum accounts. Bank payments and receipts are recorded in the cash book, which is part of the double entry system. Assume today s date is 30 November 2005 unless you are told otherwise. 2

3 This page is perforated. You may remove it for easy reference. SECTION 1 PROCESSING EXERCISE You should spend about 90 minutes on this section. You may use the blank space on pages 10 and 11 for your workings. DATA The following balances are relevant to you at the start of the day on 30 November 2005: Credit suppliers: Brown Ltd 2,000 Clarke and Crown 9,000 PPP Ltd 9,652 Lees Ltd 1,632 Purchases 286,000 Purchases returns 2,915 Purchases ledger control 39,874 Motor vehicles 4,610 Stationery 180 Rent and rates 1,758 Motor tax 180 VAT (credit balance) 15,490 Task 1.1 Enter these opening balances into the following accounts given on pages 5 to 7. Subsidiary (Purchases) ledger Brown Ltd Clarke and Crown PPP Ltd Lees Ltd Main (General) ledger Purchases Purchases returns Purchases ledger control Motor vehicles Stationery Rent and rates Motor tax VAT Note: The lines shown in the accounts on pages 5 to 7 are there to help you present your work neatly and clearly. You may not need to use all of the lines. 3

4 This page is perforated. You may remove it for easy reference. DATA The following transactions all took place on 30 November 2005 and have been entered into the relevant books of prime entry as shown below. No entries have yet been made into the ledger system. The VAT rate is 17.5%. Date Nov 30 Nov 30 Nov 30 Nov Date Nov 30 Nov Purchases day book Details Invoice Total VAT Net Number Brown Ltd P129 7,050 1,050 6,000 Clarke and Crown , ,000 PPP Ltd Z120 10,575 1,575 9,000 Lees Ltd 398 5, ,000 Totals 27,025 4,025 23,000 Purchases returns day book Details Credit Note Total VAT Net Number Brown Ltd CN PPP Ltd CZ Totals Date Nov 1 Dec Details Balance b/f Balance b/d Bank 15,021 15,021 7,137 Cash book Date Details Nov Motor vehicle 30 Nov Stationery 30 Nov Rent and rates 30 Nov Motor tax 30 Nov Clarke and Crown (creditor) 30 Nov Balance c/d VAT Bank 6, ,500 7,137 15,021 Task 1.2 From the day books and cash book shown above, make the relevant entries into the accounts in the subsidiary (purchases) ledger and main (general) ledger. Task 1.3 Balance the accounts showing clearly the balances carried down at 30 November (closing balance). Task 1.4 Enter the balances brought down at 1 December (opening balance), showing clearly the date, details and amount. 4

5 Subsidiary (purchases) ledger Brown Ltd Clarke and Crown PPP Ltd Lees Ltd 5

6 Main (general) ledger Purchases Purchases returns Purchases ledger control Motor vehicles 6

7 Main (general) ledger Stationery Rent and rates Motor tax VAT 7

8 Task 1.5 Transfer the balances that you calculated in Tasks 1.3 and 1.4, and the bank balance, to the trial balance on page 9. DATA Other balances to be transferred to the trial balance: Fixtures and fittings 12,000 Stock 20,000 Petty cash control 120 Sales ledger control 106,842 Capital 40,367 Sales 400,500 Sales returns 300 Discounts allowed 220 Wages 45,400 Insurance 1,800 Travel 1,928 Printing 750 Telephone 312 Professional fees 1,105 Miscellaneous 620 Task 1.6 Transfer the balances shown above to the trial balance, and total each column. 8

9 Trial balance as at 30 November 2005 Debit Credit Motor vehicles Fixtures and fittings Stock Bank Petty cash control Sales ledger control Purchases ledger control VAT Capital Sales Sales returns Purchases Purchases returns Discounts allowed Stationery Wages Insurance Rent and rates Motor tax Travel Printing Telephone Professional fees Miscellaneous expenses Total 9

10 You may use this page for your workings. 10

11 You may use this page for your workings. 11

12 SECTION 2 TASKS AND QUESTIONS You should spend about 90 minutes on this section. Answer all of the questions on pages 12 to 19. Write your answers in the spaces provided. You may use the blank space on pages 10 and 11 for your workings. Note: you do not need to adjust the accounts in Section 1 for any of the following tasks. Task 2.1 You have been asked to calculate the amount of VAT owing to HM Revenue & Customs for the last VAT quarter. All sales and purchases are subject to VAT at 17.5%. (a) Complete the VAT calculation summary below, clearly showing your workings. VAT calculation summary Sales 180,000 excluding VAT VAT on sales = Purchases 111,625 including VAT VAT on purchases = VAT payable = Workings: (b) What will be the accounting entries required to record payment of this amount by cheque? Account name Debit Credit 12

13 Task 2.2 John McVee is considering buying some new office equipment and has asked the bank for an overdraft facility. (a) What is an overdraft facility? (b) Would the overdraft show in the trial balance of Premier Space as a debit or a credit balance? Circle the correct answer. Debit / Credit Task 2.3 Premier Space operates a petty cash system with a monthly imprest level of 120. In November 98 was spent from petty cash. (a) What is the amount required to restore the imprest level? (b) Will the restored imprest amount be recorded on the debit or credit side of the petty cash book? Circle the correct answer. Debit / Credit Task 2.4 Insert the missing word in each of the following sentences. (a) A cheque from a debtor has been..by the debtor s bank as there were insufficient funds in the account. (b) A..card is used to make a payment electronically from a current account. (c) A cheque is said to be out of date when it is more than..months old. 13

14 Task 2.5 The accounting records of Premier Space consist of three ledgers: the main (general) ledger, the subsidiary (purchases) ledger and the subsidiary (sales) ledger. In which ledger would you find the following accounts? (a) L Jones Ltd (a supplier) (b) Loan from bank (c) Sales returns (d) Discounts received Task 2.6 A customer, B & D Ltd, has recently ceased trading, owing Premier Space 10,000 plus VAT. What will be the entries required in the main (general) ledger to write off the 10,000 plus VAT, in the books of Premier Space? Account name Debit Credit Task 2.7 John McVee is considering changing from a manual to a computerised accounting system. He has asked you what customer documents the computer could produce, other than sales invoices. List THREE other accounting documents that could be produced by computer to be sent out to customers. (i) (ii) (iii) 14

15 Task 2.8 Note: Remember that you do not need to adjust, or refer to, the accounts in Section 1 or in the previous tasks in Section 2. The following information has become available. (a) An amount of 85 has been debited to the insurance account instead of the rent and rates account. (b) Premier Space buy from and sell to Protem Ltd. A contra entry is to be made for 200. (c) An amount of 60 has been credited to the suspense account. The following two errors have now been discovered. A payment of 900 has been recorded as 1,000 in the heat and light account. An amount of 40 has been omitted from the discounts allowed account. Record the journal entries needed in the main (general) ledger, to deal with the above. You do not need to give dates and narratives. Details (a) JOURNAL Dr Cr (b) (c) 15

16 Task 2.9 This is a summary of transactions with customers during the month of November. Balance of debtors at 1 November ,600 Goods sold on credit 41,642 Money received from credit customers 33,100 Discounts allowed 200 Goods returned by credit customers 100 (a) Prepare a sales ledger control account from the above details. Show clearly the balance carried down at 30 November (closing balance) and brought down at 1 December (opening balance). Sales ledger control The following closing balances were in the subsidiary (sales) ledger on 30 November. Black and Company Arrowsmith Ltd Gayfield Solicitors BLK Ltd Rosso and Company Broadbents Ltd 29,383 Debit 14,005 Debit 250 Credit 17,050 Debit 23,362 Debit 22,792 Debit 16

17 Task 2.9, continued (b) Reconcile the balances shown above with the sales ledger control account balance you have calculated in part (a). Sales ledger control account balance as at 30 November 2005 Total of subsidiary (sales) ledger accounts as at 30 November 2005 Difference (c) What may have caused the difference you calculated in part (b)? PLEASE TURN OVER FOR TASK

18 Task 2.10 On 23 November Premier Space received the following bank statement as at 18 November: CENTRAL BANK plc 52 The Parade, Darton, DF10 9SW To: Premier Space Account No November 2005 STATEMENT OF ACCOUNT Date Details Paid out Paid in Balance Nov Balance b/f 20,199 C 01 Nov Cheque ,000 C 04 Nov Cheque ,800 17,200 C 08 Nov Cheque ,045 C 09 Nov Cheque ,795 C 10 Nov Bank Giro Credit B & B Ltd 4,800 21,595 C 16 Nov Cheque ,506 C 16 Nov Direct Debit MBC ,136 C 17 Nov Direct Debit Bray & Co 5,000 16,136 C 18 Nov Bank charges 25 16,111 C 18 Nov Bank Giro Credit Guest Ltd 1,825 17,936 C D = Debit C = Credit The cash book as at 23 November 2005 is shown below. Cash book Date Details Bank Date Cheque Details Bank number 01 Nov Balance b/f 20, Nov Baker Ltd 2, Nov Smith & Jones 1, Nov Brown & Co Nov ALO Associates 1, Nov Potters Ltd Nov Roberts & Co Nov Baxter Ltd Nov Cox & Co Nov MBC

19 Task 2.10, continued (a) Check the items on the bank statement against the items in the cash book. (b) Update the cash book as needed. (c) Total the cash book and clearly show the balance carried down at 23 November (closing balance) and brought down at 24 November (opening balance). Note: you do not need to adjust the accounts in Section 1. (d) Using the information on page 18, prepare a bank reconciliation statement as at 23 November. Bank reconciliation statement as at 23 November 2005 Balance as per bank statement Add: Less: Balance as per the updated cash book 19

20 NVQ/SVQ qualification codes Foundation (2003 standards) - 100/2940/0 G Unit number (PLB) - H/101/8100 Association of Accounting Technicians 154 Clerkenwell Road, London EC1R 5AD, UK Tel: +44 (0) Fax: +44 (0)

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